Primera Company Acquired Stargaze Corporation on January 1, 2020, at a Cost

Primera Company acquired Stargaze Corporation on January 1, 2020, at a cost of $32,000. Stargaze consists of three reporting units, Uno, Dos, and Tres. Relevant data for the acquisition is as follows:
$$\begin{array}{l}\begin{array} { | l | r | r | r | } \hline & { \text { Uno } } & { \text { Dos } } & { \text { Tres } } \\\hline \begin{array} { l } \text { Fair value of identifiable tangible } \\\text { and intangible assets }\end{array} & \$ 25,000 & \$ 11,000 & \$ 14,000 \\\hline \text { Fair value of liabilities } & 15,000 & 9,000 & 6,000 \\\hline \text { Fair value of reporting unit } & 20,000 & 6,000 & 10,000 \\\hline\end{array}\\\\\text { On December 31, 2020, the following amounts were estimated: }\\\begin{array} { | l | r | r | r | } \hline & \text { Uno } &{ \text { Dos } } & \text { Tres } \\\hline \text { Book value of unit } & \$ 21,500 & \$ 4,500 & \$ 10,000 \\\hline \text { Fair value of unit } & 22,000 & 3,500 & 8,000 \\\hline\end{array}\end{array}$$ Required
a. Determine the total goodwill and its allocation to reporting units at January 1, 2020.
b. Calculate the goodwill impairment loss for 2020, if any. Assume that it is more likely than not that goodwill is impaired in all three reporting units.